Unemployment Compensation Board of Review v. Leib

Opinion by

Judge Rogers,

The sole question in this case is whether pension benefits paid to the appellant are to be offset against unemployment compensation benefits pursuant to Section 404(d) (iii) of the Unemployment Compensation Law, Act of December 5, 1936, Second Ex. Sess. P.L. (1937) 2897, as amended, 43 P.S. §804 (d) (iii) (Supp. 1974-1975). We have twice squarely held that they are. Etter v. Unemployment Compensation Board of Review, 12 Pa. Commonwealth Ct. 642, 316 A.2d 659 (1974); Ettelson v. Unemployment Compensation Board of Review, 12 Pa. Commonwealth Ct. 617, 316 A.2d 661 (1974).…